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Bill 3482

                    Current Status

Bill Number:                      3482
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990209
Primary Sponsor:                  Kelley
All Sponsors:                     Kelley, Altman, Bales, J. Brown, Cooper, 
                                  Edge, Keegan, Miller, Sandifer, Witherspoon
Drafted Document Number:          l:\council\bills\kgh\15283htc99.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Date of Last Amendment:           19990414
Subject:                          Hospitality taxes, revenues used for 
                                  certain tourists facilities; Taxation, Hotels 
                                  and Motels, Political Subdivisions


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  19990415  Introduced, read first time,           06 SF
                  referred to Committee
House   19990415  Read third time, sent to Senate
House   19990414  Amended, read second time
House   19990407  Request for debate by Representative           Kelley
                                                                 Keegan
                                                                 Cooper
                                                                 Lloyd
                                                                 Law
                                                                 T. Brown
                                                                 Kennedy
                                                                 Bales
                                                                 Sandifer
                                                                 Bailey
House   19990331  Committee report: Favorable with       30 HWM
                  amendment
House   19990209  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill
Revised on March 31, 1999 - Word format
Revised on April 14, 1999 - Word format

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 14, 1999

H. 3482

Introduced by Reps. Kelley, Altman, Bales, J. Brown, Cooper, Edge, Keegan, Miller, Sandifer and Witherspoon

S. Printed 4/14/99--H.

Read the first time February 9, 1999.

REVENUE IMPACT1/

This bill would have no impact on state or local revenue.

Explanation

Local hospitality tax is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premise consumption of alcoholic beverages, beer, or wine. This bill clarifies that revenue generated by the local hospitality tax that is used for cultural, recreational, or historic facilities must be substantially used or visited by tourists.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact, Section 2-7-76 for a local revenue impact, and Section 6-1-85(B) for an estimate of the shift in local property tax incidence.

TO AMEND SECTION 6-1-730, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE PERMITTED USES OF REVENUES FROM THE LOCAL HOSPITALITY TAX, SO AS TO CLARIFY THAT THE USE OF THESE REVENUES FOR CULTURAL, RECREATIONAL, OR HISTORIC FACILITIES IS LIMITED TO SUCH FACILITIES SUBSTANTIALLY USED OR VISITED BY TOURISTS.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 6-1-530(A) of the 1976 Code, as added by Act 138 of 1997, is amended to read:

"(A) The revenue generated by the local accommodations tax must be used exclusively for the following purposes:

(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

(2) tourism-related cultural, recreational, or historic facilities;

(3) beach access and renourishment;

(4) highways, roads, streets, and bridges providing access to tourist destinations;

(5) advertisements and promotions related to tourism development; or

(6) water and sewer infrastructure to serve tourism-related demand."

SECTION 2. Section 6-1-730(A) of the 1976 Code, as added by Act 138 of 1997, is amended to read:

"(A) The revenue generated by the hospitality tax must be used exclusively for the following purposes:

(1) tourism-related buildings, including, but not limited to, civic centers, coliseums, and aquariums;

(2) tourism-related cultural, recreational, or historic facilities;

(3) beach access and renourishment;

(4) highways, roads, streets, and bridges providing access to tourist destinations;

(5) advertisements and promotions related to tourism development; or

(6) water and sewer infrastructure to serve tourism-related demand."

SECTION 3. This act takes effect upon approval by the Governor.

This web page was last updated on Wednesday, December 9, 2009 at 9:14 A.M.